Commencement cessation benefits student allowance match

Information sharing agreement between Inland Revenue (IR) and the Ministry of Social Development (MSD) for the IR - MSD Commencement/Cessation Match.

Agency using the data

MSD

Purpose of agreement

Identify individuals receiving a benefit or student allowance and working at the same time.

Data exchanged

The agencies may request and send the following information.

Client information - benefits

MSD provides to IR the:

• full name
• middle initial
• date of birth
• IRD number
• MSD client number
• benefit date information.

For the matched records, IR provides the:

• employee's full name, date of birth, MSD client number, IRD number
• employer's name, address, email and phone contact details
• employment commencement/cessation dates.

Client information - students

MSD provides IR records of the months students are paid an allowance within a specific study period. Each record includes the:

• surname
• first initial
• date of birth
• IRD number
• MSD client number
• allowance date information.

For the matched records, IR provides MSD the:

• employee's full name, date of birth, IRD and MSD client numbers
• employer's name, address, email and phone contact details
• employment commencement/cessation dates.

Legal authority

Approved Information Sharing Agreement under Part 7 of the Privacy Act 2020 and section 18E (2) of the Tax Administration Act 1994.